Legal Opinion
State, Department of Revenue v. Montgomery Woodworks, Inc.
Court of Civil Appeals of Alabama
Decided July 9, 1980No. Civ. 2125PublishedCited by 5 opinions
1Opinion of the Court
BRADLEY, Judge.
This is an appeal by the State Department of Revenue from a judgment declaring invalid a final assessment of sales tax against a taxpayer, Montgomery Wood-works, Inc., in the amount of $24,963.19.
The taxpayer is primarily engaged in the business of custom cabinet-making, although it also contracts other custom woodwork. The work is done in the taxpayer’s shop according to job plans and specifications. The taxpayer performs a large volume of work in its shop and maintains a stock of material which is used to fabricate cabinets and woodwork. These materials are purchased at…
2Cases cited5 opinions
- State v. Air Conditioning Engineers, Inc.Supreme Court of Alabama · 1965
- State v. AckerCourt of Civil Appeals of Alabama · 1970
- Patterson v. ChaneyNew Mexico Supreme Court · 1918
- Department of Revenue v. James A. Head & Co., Inc.Court of Civil Appeals of Alabama · 1974
- Dept. of Revenue v. James A. Head Co., Inc.Supreme Court of Alabama · 1975
3Cited by5 opinions
- RACMP Enters. v. CommissionerUnited States Tax Court · 2000
- State v. Marmon Industries, Inc.Court of Civil Appeals of Alabama · 1984
- State, Department of Revenue v. Montgomery Woodworks, Inc.Supreme Court of Alabama · 1980
- RACMP Enterprises, Inc. v. CommissionerUnited States Tax Court · 2000
- RACMP Enters. v. CommissionerUnited States Tax Court · 2000